課程資料
價錢
HKD 7,920
CEF可獲發還款項課程
CEF可獲發還款項課程
課程級別
學習模式
地點
-
1次瀏覽
課程簡介
Assessment Methods / 評核方式
(A) Assessment Items and Their Weightings: (1) Class Participation/ Discussion (20%) (2) Assignment(s) (10%) (3) Test (15%) (4) Examination (55%) (B) Completion Requirements and CEF Reimbursement Requirements: (1) At least 50% passing marks in the overall assessment; and (2) At least 70% of attendance requirement
Entry Requirement / 入學要求
1. Graduates of Associate Degree or Higher Diploma 2. Equivalent qualifications (equivalent to Associate Degree or Higher Diploma (QF Level 4)) assessed by College/School (i.e. CIE/SCE)
Instructor's Qualifications / 導師資歷
The appointee should have a Master Degree in Accountancy and professional membership of a recognised accounting body. At least one year of relevant teaching experience in the course taught are required.
QR Number / 資歷名冊登記號碼
18/000120/L5
QF Level / 資歷架構級別
5
CEF Registration Invalid From / 基金課程登記失效日期
01-APR-27
(A) Assessment Items and Their Weightings: (1) Class Participation/ Discussion (20%) (2) Assignment(s) (10%) (3) Test (15%) (4) Examination (55%) (B) Completion Requirements and CEF Reimbursement Requirements: (1) At least 50% passing marks in the overall assessment; and (2) At least 70% of attendance requirement
Entry Requirement / 入學要求
1. Graduates of Associate Degree or Higher Diploma 2. Equivalent qualifications (equivalent to Associate Degree or Higher Diploma (QF Level 4)) assessed by College/School (i.e. CIE/SCE)
Instructor's Qualifications / 導師資歷
The appointee should have a Master Degree in Accountancy and professional membership of a recognised accounting body. At least one year of relevant teaching experience in the course taught are required.
QR Number / 資歷名冊登記號碼
18/000120/L5
QF Level / 資歷架構級別
5
CEF Registration Invalid From / 基金課程登記失效日期
01-APR-27
課程內容
(1) Property, Plant and Equipment (6 hrs) - Recognition criteria, exchange of assets revaluation, depreciation and impairment (2) Investment Property (3 hrs) - Definition, accounting measurements and disclosures (3) Investments in Securities (3 hrs) - Classification, measurement, holding gains and loss, and disclosures (4) Intangible Assets (3 hrs) - Acquisition, utilisation, retirement and presentation in the balance sheet (5) Long-term Liabilities (4 hrs) - Accounting for bonds and long-term notes, their valuation and reporting (6) Leases (6 hrs) - Financial and capital leases, accounting and reporting for lessee and lessor (7) Pensions and Other Postretirement Benefits (3 hrs) - Postretirement benefit plans and their accounting treatment (8) Deferred Tax Accounting (3 hrs) - Conceptual issues, and accounting and reporting (9) Owners’ Equity (5 hrs) - Accounting for capital stock transactions, retained earnings and dividends, balance sheet disclosure (10) Ethics in the Environment of Financial Accounting Earnings (3 hrs) - Quality and Income Smoothing
